Tax Authority
Servicio de Impuestos Nacionales/National Tax Service (SIN). Electronic invoicing is regulated by the SIN and the SIN is the authority responsible for overseeing the correct operation of the Virtual Invoicing System (SFV).
e-Invoicing in Bolivia
Automate your process of issuing and receiving Electronic Fiscal Documents (DFE) in Bolivia.
Characteristics of the electronic invoice in Bolivia
The electronic invoicing system in Bolivia is known as the Virtual Invoicing System/Sistema de Facturación Virtual (SFV) and consists of three invoicing modalities: online electronic invoicing, online computerized invoicing, and online web portal. The tax authority, the National Tax Service/Servicio de Impuestos Nacionales (SIN), has defined the mandatory use for certain groups of taxpayers. The implementation began in 2021 and has gradually extended to a wider range of taxpayers, with each being assigned the invoicing modality to use.
Obligation
Electronic invoicing is mandatory for specific groups of taxpayers as defined by the SIN. Currently, the progressive opt-in schedule is being followed for the remaining mandated groups. The tax authority is who determines the invoicing modality for each taxpayer.
Administrative procedures
- Have an electronic certificate for the digital signature needed in the Online Electronic Invoicing modality.
- Have credentials authorized by the SIN for the Online Computerized Invoicing and Online Web Portal Modalities.
- Use an invoicing software system.
Format
The Virtual Electronic Invoicing System (SFV) permits the exchange of the following types of electronic invoices, all in XML format:
- Invoices entitled to tax credit: These invoices generate tax credit for the buyer and tax debit for the seller.
- Invoices without the right to tax credit: These invoices do not generate tax credit for the buyer or tax debit for the seller.
- Adjustment document: For regulatory purposes, only Credit Note - Debit Note exists as an adjustment document for tax credit and debit when there is a partial or total refund or termination of a contract.
Fiscal Control
Invoices must include the Daily Unique Invoicing Code/Código Único de Facturación Diaria (CUFD) issued by the SIN. The CUFD is an alphanumeric data generated by the tax authority containing information of the Invoicing System, which allows the taxpayer or responsible third party to issue Electronic Fiscal Documents within 24 hours after generating the invoice.
In addition, there are other essential codes such as CUIS (Código Único de Inicio de Sistemas/Unique System Initiation Code), which is given by the tax authority and identifies the relationship between the invoicing system and the taxpayer, and the CUF (Código Único de Factura/Unique Invoice Code), which allows the individualization of each document.
Digital Signature
The digital signature is only mandatory for the Online Electronic Invoicing Modality. To sign the Electronic Fiscal Document (DFE), the taxpayer or responsible third party must use a digital certificate issued by the proper authority. This electronic signature provides a greater guarantee of security to the transactions.
Archiving
Issuers of invoices in the Online Electronic Invoicing and Online Computerized Invoicing modalities must keep and safeguard the digital invoices/media, ensuring its integrity and inalterability for 5 years.
Print format
The print format must include a QR code to enable the verification by a recipient and to include a legend with the text stating “this document is a visualization of a digital document issued in a modality of the invoice online.
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How does electronic invoicing work in Bolivia?
The following is the process for issuing and sending Electronic Fiscal Documents/Documentos Fiscales Electrónicos (DFE) according to the requirements established by the Virtual Invoicing System (SFV).
1
Issuance and validation
Obtain the necessary data from the client's ERP to transform the data into the XML standard set by the SIN and apply data validation mechanisms to ensure they contain the necessary information.
2
Signature and fiscal control
In the Online Electronic Invoicing Modality, a digital signature is applied to each document. The taxpayer manages the Daily Unique Invoicing Code/Código Único de Facturación Diaria (CUFD) to include it in the invoices and declare it to the SIN.
3
Sending to destination
Once the SIN validates the invoices, EDICOM automatically sends it to the recipients in the agreed format through secure and reliable communication channels (such as private VAN, EDI gateway, https, sftp, x400, OFTP, AS2, AS4...).
4
Electronic Archiving
Electronically archive fiscal documents with total security and accessibility guarantees for the legal period of 5 years.
Frequently Asked Questions about Electronic Invoicing in Bolivia
Here, we help address some of the most common questions regarding electronic invoicing in Bolivia.
What is the difference between the online electronic invoice and online computerized invoice?
The online electronic invoice includes the digital signature on the invoices, which provides greater security to the transactions.
Which electronic invoicing Modality should I choose?
If you are wondering which modality is most suitable, consider two key aspects: security and sales volume.
The main difference lies in the digital signature of the invoices, which provides greater security to the transactions in the Online Electronic Invoicing modality. In addition, the choice between one or the other modality should be based on the sales volume or the projected invoicing volume of the company. Online Electronic Invoicing is more suitable for higher volumes, while Online Computerized Invoicing is designed for companies with a more moderate invoicing volume. The latter modality follows the same procedure as Online Electronic Invoicing but does not use digital signatures, instead relying on a hash or digital fingerprint.
What criteria does the SIN consider when assigning different invoicing modalities to taxpayers?
The SIN periodically establishes, through the Regulatory Directory Resolution (Resolución Normativa de Directorio), the mandatory use of the online invoicing modalities.
This is based on technical criteria, that include:
- Economic activity
- Number of economic activities
- Invoicing volume
- Tax Behavior
- Total invoicing amount
- E-commerce and related services
What is a digital invoice?
A digital invoice is the term used in Bolivia to refer to the electronic invoice. A digital invoice is issued electronically and has the same legal validity as a paper invoice.
What are the requirements for issuing invoices in Bolivia?
It is necessary to comply with certain requirements that guarantee the security and legality of the process in each electronic invoicing modality:
- Online Electronic Invoicing Modality: An electronic certificate for the digital signature that is issued by an authorized entity. This certificate verifies the identity of the invoice issuer, ensuring its authenticity and legal validity.
- Online Computerized Invoicing and Online Web Portal Modalities: Credentials authorized by the National Tax Service (SIN). The SIN gives credentials to taxpayers who meet the requirements established to use electronic invoicing.
- Authorized Invoicing Software System: Using a SIN approved and authorized electronic invoicing software ensures proper operation and compliance with current regulations.
What types of invoices exist in Bolivia?
The Online Electronic Invoicing Modality includes 27 different types of electronic or digital invoices based on the sector or service. These are:
- Purchase and sale invoice
- Receipt for real estate rental
- Commercial export invoice
- Free Consignment Commercial Export Invoice
- Sales invoice in a free trade zone
- Tourist services and lodging invoice
- Food safety and supply invoice
- Zero-rate invoice
- Foreign currency purchase and sale invoice
- Invoice for duty free stores
- Education sector invoice
- Hydrocarbons commercialization invoice
- Basic services invoice
- Invoices for ICE (Impuestos a los Consumos Específicos/Specific Consumption Taxes)
- Financial entities invoice
- Hotels invoice
- Hospitals and clinics invoice
- Gambling invoices
- Hydrocarbons invoice
- Internal sale of minerals invoice
- Commercial export of minerals invoice
- Telecommunications invoice
- Pre-paid invoice
- Credit Note – Debit Note
- Invoice for domestic products
- Invoice for domestic products covered by ICE
- SEVEN-RG Invoice (Sistema Integrado Especial de Transición para Emprendedores al Régimen General/Special Transition Integrated System for Entrepreneurs to the General Regime)
In what format should invoices be issued?
All electronic invoices must follow the XML format established by Regulatory Directory Resolution No. 102100000011 Art 26. Additionally, they must include the Daily Unique Invoicing Code (CUFD) issued by the SIN, and in the case of the Online Invoicing Modality, a digital signature is required.
Which taxpayers is the Online Web Portal Invoicing Modality intended for?
This modality is aimed at small businesses with a low invoicing volume. It allows for the manual declaration of electronic invoices through the web portal established by the SIN. It is a simple and accessible option for taxpayers with limited resources.
- The issuing of the electronic invoice is done through the SIN's website.
- It requires a previous subscription and access with authorized credentials for online invoice issuance.
- The invoices are registered automatically in the database of the SIN.
- Printing the digital invoice is optional.
Resources related to electronic invoicing in Bolivia
Access the best content on electronic invoicing and VAT compliance.
Implementation of electronic invoicing around the world
The technical and legal requirements for electronic invoicing are different and vary by country. If you want to learn about the details and tax obligations of any particular country, select a country from the dropdown list.
Related news about e-invoices in Bolivia
How Electronic Invoicing Works in Bolivia
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EDICOM Group will use the personal data collected to answer questions/or manage the services requested. You may exercise your rights of access, rectification, opposition, restriction and portability of your data in accordance with the provisions in the Privacy Policy.
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